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TMI Blog2002 (10) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ion described the goods as Polyester Fabric wherein auxiliary duty @ 8% being Rs. 62,000/- was mentioned. On 23rd July, 1999, on examination was made, samples were drawn and were sent for test to laboratory. Following examination report was endorsed in the Bill of Entry :- "CFS/23-7-99 Opened and examined 5% of the cargo, the total quantity was 100 bags, marked G016AAO, S/A No. 21458 on the bags (Carton) opened 5 Nos. Curtons : Curton Nos. Bundle Width x Mtrs. Colour 99 6 54" x 30 Green 12 6 54" x 30 Red 63 6 54" x 30 Green 28 6 54" x 30 Blue 33 6 54" x 30 Blue The qty. mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it was alleged that 693.70 metres of goods were in excess. The goods were detained. Samples were taken and sent for chemical test. A dispute was also raised on account of valuation of goods. The goods were released provisionally upon furnishing a Bank guarantee of Rs. 5 Lakhs. 3. (a) They received a show cause notice in which allegations were made that they had declared the goods as 'man-made tricot flocking fabric' whereas the goods were 'nylon tricot flocking fabric' in cases of Bill of Entry Nos. 393, 362, 363 and 384. It was further alleged that in respect of goods under Bill of Entry No. 393 in the invoice goods were mentioned as Polyester Fabric and 'man-made tricot flocking fabric' was also mentioned in the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants had declared the goods as "Polyester Fabric". On Bill of Entry 393 which was later changed to "man-made tricot flocking fabric" allegedly on instruction by the Customs Authority and Bill of Entry was cleared after assessment. Similar goods under Bills of Entry Nos. 362 and 363 were thereafter declared as per the said directions in case of Bill of Entry No. 393 as 'man-made tricot flocking fabric'. The goods, as per the test report relied upon, are found to be of base fabric made of knitted polyester with polyamide (nylon) tricot flocking on top side. Both polyester and polyamide are man made materials and such fabrics therefore described as 'man-made' "tricot flocking fabrics" would not amount to a misdeclaration of descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to them. A Bakers Dozen is an accepted commercial dealing in that commodity and an import of 13 to a dozen could not be considered to be on excess of a dozen quantity in Bakers Trade. Similarly a Bolt of Textile or a Roll of Textile will never be equal to the printed meters thereon. The Commodity Manuals of the Department on Textiles on the Central Excise side where levy was at specific rate provided - "13. Flag Allowance - Where the manufacturer allows stamps extra length of fabric for each 'flag' or defect in the fabric and does not charge the price for the 'flag allowance' from the buyer, the total length of the fabric is nevertheless liable to the duty which should be without giving any abatement for flag allowance." Thus 'flag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be injected by an order under Rule 10A(1) of the Customs (Valuation) Rules as has been done. There was no such charge in the notice. The valuation was sought to be made under Rule 8 on the basis of certain imports at Mumbai. The goods in the Mumbai imports were sheets for in-sole, whereas the goods in the present case are 'flocked fabrics'. How they are comparable has not been satisfactorily arrived at. The rejection of the manufacturers list price, filed by the appellants without giving any reason is not called for. The signature of E.S. Hwang does not tally with the signature of same person on invoices issued in Mumbai imports only as a reason cannot be accepted by us to reject Transaction Value in this case. The assumption of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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